File Format for Defaults details (provided in the text file) Version 1.

Contents of the file is separated by carat (^). All Amounts in INR

Sr. No 1 Record type 2 Batch Number 3 4 5 6

Field Name

Batch Header Record (Contains statement and default summary) Data Type Field Mandatory/ Length Optional CHAR 2 Mandatory INTEGER 6 Mandatory INTEGER CHAR CHAR INTEGER 15 10 75 7 Mandatory Mandatory Mandatory Mandatory Mandatory Mandatory

Provisional receipt/ Token no. TAN Name of the Deductor Financial year of the statement

7 Form No. 8 Periodicity (Quarter)

CHAR
CHAR

4
2

9 10 11 12 13 14

Category of the deductor Count of Correction records Count of Short deduction records Count of Short payment records Count of Late Payment Records Amount Interest Set off

CHAR INTEGER INTEGER INTEGER INTEGER INTEGER

75 4 9 9 9 17

Mandatory Mandatory Mandatory Mandatory Mandatory Mandatory

Note:-CO record type will be present only if Count of correction records is > 0 in BH record above Correction Detail Record (Contains details of accepted correction statement) Sr. No Field Name Data Type Field Mandatory/ Length Optional 1 Record type CHAR 2 Mandatory 2 Batch Number 3 Serial No. 4 Correction Provisional receipt/ Token no. 5 Provisional receipt/ Token Date INTEGER INTEGER INTEGER INTEGER 6 7 15 11 Mandatory Mandatory Mandatory Mandatory

Note :- SD record type will be present only if count of Short Deduction records is > 0 in BH record above Short Deduction Detail Record (Contains details of short deduction records) Sr. No Field Name Data Type Field Mandatory/ Length Optional 1 Record Type CHAR 2 Mandatory 2 Batch Number INTEGER 6 Mandatory 3 Serial No. 4 PAN 5 Category of the deductee 6 INTEGER CHAR CHAR 7 10 1 Optional Mandatory Optional Optional

Reason Code 7 Date of Payment 8 Challan record number 9 Deductee Serial Number 10 Section Code 11

CHAR INTEGER INTEGER INTEGER CHAR

1 11 9 9 5

Optional Optional Mandatory Optional Optional

Tax Rate Flag

CHAR

12 Tax Rate 13 Amount Paid 14 Amount deductible 15 Amount deducted 16 Short deduction amount 17 Short deduction interest 18 Deductee name 19 Date of Deduction 20 Date of Deposit

CHAR INTEGER INTEGER INTEGER INTEGER INTEGER CHAR INTEGER INTEGER

6 17 17 17 17 17 75 11 11

Optional Mandatory Mandatory Mandatory Mandatory Optional Optional Optional Optional

Note :- SP record type will be present only if count of Short Payment records is > 0 in BH record above Short Payment Detail Record (Contains details of short payment records) Sr. No Field Name Data Type Field Mandatory/ Length Optional 1 Record Type CHAR 2 Mandatory 2 Batch Number INTEGER 6 Mandatory 3 Serial No. 4 Provisional receipt/ Token no. 5 Periodicity (Quarter) INTEGER INTEGER INTEGER 7 15 1 Mandatory Mandatory Mandatory

6 Challan Record Number 7 BSR Code 8 Challan Deposit Date 9 Challan/voucher Serial Number 10 Challan Amount 11 TDS/ TCS Mapped 12 TDS/ TCS Deposited 13 Short payment 14 Short payment Interest 15 Section code

INTEGER CHAR INTEGER INTEGER INTEGER INTEGER INTEGER INTEGER INTEGER CHAR

9 7 11 9 17 17 17 17 17 5

Mandatory Optional Optional Optional Mandatory

Optional Optional Mandatory Optional Optional

Note :- LP record type will be present only if count of Late Payment records is > 0 in BH record above Late Payment Detail Record (Contains details of late payment records) Sr. No Field Name Data Type Field Mandatory/ Length Optional 1 Record Type CHAR 2 Mandatory 2 Batch Number INTEGER 6 Mandatory 3 4 5 6 7 8 9 10 11 Serial No. PAN Challan Record Number Deductee Serial Number Date of Payment Due date Date of Deposit Months of Default INTEGER CHAR INTEGER INTEGER INTEGER INTEGER INTEGER INTEGER 7 10 9 9 11 11 11 6 Mandatory Mandatory Optional Mandatory Mandatory Mandatory Mandatory Mandatory

Book/ cash flag 12 Tax Deposited 13 Late payment Interest Amount 14 Interest on late payment Interest Amount 15 Deductee Name 16 Date of Deduction

CHAR INTEGER INTEGER INTEGER CHAR INTEGER

1 17 17 17 75 11

Optional Mandatory Mandatory Optional Optional Optional

etails (provided in the text file) Version 1.0

Contains statement and default summary) Remarks Value will be 'BH' Batch no. of the record will be provided. This field is for internal use, to be ignored by the deductor. Provisional receipt/Token no. of Original TDS/TCS statement. TAN as per the statement for which default is generated. Name of the deductor/collector as per the quarterly TDS/TCS statement. Financial year (FY) of the statement will be provided. For example if the statement pertains to FY 2009-10, then value 2009-10 will be provided. Value as below will be provided: 24Q/ 26Q/ 27Q/ 27EQ Values as as below will be provided: For 1st Quarter, Q1 For 2nd Quarter, Q2 For 3rd Quarter, Q3 For 4th Quarter, Q4 Category of deductor as per the TAN master of ITD Number of Corrections Applied Count of records with short deduction. Count of records with short payment. Count of records with late payment. Amount of Late Payment Interest set off from the TDS interest component of the challan with the TDS interest payable as per the Late Payment details. Value will be provided upto 2 decimal places.

ds is > 0 in BH record above ntains details of accepted correction statement) Remarks Value will be 'CO' Value in "Batch Number" field in "Batch Header" record. This field is for internal use, to be ignored by the deductor. Running sequence no. of the record Provisional Receipt Number of the Correction Statement. Date of filing of Correction Statement. Example 22-Apr-2010

records is > 0 in BH record above d (Contains details of short deduction records) Remarks Value will be 'SD' signifying the Short Deduction Detail (SD) Record. Value in "Batch Number" field in "Batch Header" record. This field is for internal use, to be ignored by the deductor. Running sequence no. of the record PAN of deductee as present in the TDS/TCS statement. Category of deductee: 'G' - General , 'S' - Senior citizen, 'W' - Woman, 'C' Company, 'N' - Non-Company. A' - Lower or No deduction/collection under section 197/ 206C (9) , 'B' - No deduction under section 197 or 197A, 'C' - Higher rate, 'Y' - Threshold transaction, 'T' - Transporter transaction Date of Payment as per the TDS/TCS statement. Example 22-Apr-2010 Serial No. of Challan as mentioned in TDS/TCS statement. Will not be present for salary TDS statement (24Q). Serial no.of deductee as mentioned in the TDS/TCS statement. Section Code as present in TDS/TCS statement. Tax rate flag: 'L': Indicates tax deducted at Lower rate as specified in the return. 'P': Indicates tax deducted at prescribed rates as per the Income Tax Act., 'H': Higher rate (For sections having multiple sub sections "Tax Rate Basis" is assumed to be 'L')

Applicable Tax Rate. Value will be provided upto 4 decimal places. Amount paid as per the TDS/TCS statement. Value will be provided upto 2 decimal places. Amount to be deducted. Value will be provided upto 2 decimal places. Amount Deducted as per the TDS/TCS statement. Value will be provided upto 2 decimal places. Short Deduction Amount. Value will be provided upto 2 decimal places. Short Deduction Interest. Value will be provided upto 2 decimal places. Name of deductee as per the quarterly TDS/TCS statement. Date of deduction as per the TDS/TCS statement. Example 22-Apr-2010 Date of Deposit of tax as per the TDS/TCS statement. Example 22-Apr-2010

ecords is > 0 in BH record above d (Contains details of short payment records) Remarks Value will be 'SP' signifying the Short Payment Detail (SP) Record. Value in "Batch Number" field in "Batch Header" record. This field is for internal use, to be ignored by the deductor. Running sequence no. of the record Provisional receipt/Token no. of Original TDS/TCS statement. Value as below will be provided: Q1 - 3 Q2 - 4 Q3 - 5 Q4 - 6 Challan record no. as per the TDS/TCS statement. Bank branch code as per the TDS/TCS statement. Date of challan deposit as per the TDS/TCS statement. Example 22-Apr-2010 Challan serial number (issued by the bank) as per the TDS/TCS statement. Challan amount as per the TDS/TCS statement. Value will be provided upto 2 decimal places. TDS/TCS Mapped against this challan.Value will be provided upto 2 decimal places. TDS/TCS Deposited against this challan (as per the TDS/TCS statement). Value will be provided upto 2 decimal places. Short payment amount. Value will be provided upto 2 decimal places. Amount of interest on short payment. Value will be provided upto 2 decimal places. Section Code as per the TDS/TCS statement.

ords is > 0 in BH record above d (Contains details of late payment records) Remarks Value will be 'LP' signifying the Late Payment Detail (LP) Record. Value in "Batch Number" field in "Batch Header" record. This field is for internal use, to be ignored by the deductor. Running sequence no. of the record. PAN of deductee as present in the TDS/TCS statement. Challan record no. as per the TDS/TCS statement. Serial no.of deductee as per the TDS/TCS statement. Date of Payment as per the TDS/TCS statement. Example 22-Apr-2010 Due Date for the TDS/TCS payment. Example 22-Apr-2010 Date of deposit as per the TDS/TCS statement. Example 22-Apr-2010 Time in months elapsed between Date of Payment and Date of Deposit. Whether TDS deposited by Book / Challan (cash). Values as below will be provided B - If TDS is deposited by book entry C - If TDS is deposited by challan. Tax Deposited as per the TDS/TCS statement. Value will be provided upto 2 decimal places. Amount of Interest Payable. Value will be provided upto 2 decimal places. Interest on late payment Interest. Value will be provided upto 2 decimal places. Name of deductee as per the TDS/TCS statement. Date of Deduction as per the TDS/TCS statement. Example 22-Apr-2010